Luther Forest Wealth Advisors LLC

Item 5 – Fees and Compensation

      We base our fee on a percentage of assets under our management as follows:

      New clients as of November 1, 2006:

          Assets Under Management         Annual Fee        (Quarterly Fee)
          Up to $1 million                1.25%               0.3125%
          $1,000,000 - $2,500,000         1.00%               0.25%
          More than $2,500,000            0.50%               0.125%

      Clients prior to November 1, 2006 are charged an annual fee of 1%, unless the above schedule
      would result in a lower fee for them.

      Our fee is a minimum of $625 per quarter for new clients; fees are subject to negotiation and
      we reserve the right to waive the minimum quarterly fee. We also reserve the right to provide
      other services to the client such as financial planning, tax planning and tax return preparation at
      no additional fee.

      Clients entering our program during a calendar quarter are charged a pro-rated portion of this
      fee for the initial quarter of management services. After that, the full fee is charged.

      We deduct management fees from your accounts quarterly before the next calendar quarter.
      This fee is billed on or about the first weeks of January, April, July, and October.

      We require a 90-day termination notice within the first year of the agreement and a 60-day notice
      after the first year. If a client terminates their advisory contract with us before the end of a
      billing quarter, they may be due a refund of the pre-paid fee. Any pre-paid, unearned fee will be
      returned and any earned, unpaid fees will be due and payable to us.

      Hourly fees may be charged for separate engagements such as Financial Planning ranging from
      $155 - $235 per hour. This fee will be discussed prior to the engagement.

Rev. February 2026                     Luther Forest Wealth Advisors Brochure                               5

      Clients will incur custodial and transaction fees separate from our management fee. See Item 12
      for more information. Please note: your assets are custodied at Charles Schwab & Co., Inc. We
      are not affiliated with Schwab and they may change these fees at any time with no prior notice.
      Clients will also incur, relative to all mutual fund and exchange traded fund purchases, charges
      imposed at the fund level (e.g. fund management fees and other fund expenses).

      We and our supervised persons do not accept compensation for the sale of securities or other
      investment products.

Item 7 – Types of Clients

      We generally provide portfolio management services to individuals, high net worth individuals,
      trusts, pension plans, profit sharing plans, corporations and charitable organizations. Our
      quarterly minimum fee is $625. We reserve the right to waive or reduce our minimum fee based
      on criteria such as anticipated additional assets, future earnings, related accounts, etc.